{"id":1655,"date":"2019-12-25T17:54:08","date_gmt":"2019-12-25T17:54:08","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=1655"},"modified":"2021-04-23T16:46:59","modified_gmt":"2021-04-23T09:46:59","slug":"quan_ly_cac_khoan_doanh_thu_nhan_truoc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/quan_ly_cac_khoan_doanh_thu_nhan_truoc\/","title":{"rendered":"Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc"},"content":{"rendered":"<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/zvwPglYqxa0\" width=\"640\" height=\"361\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\" data-mce-fragment=\"1\"><\/iframe><\/p>\n<p>T\u1ea3i phim <a href=\"https:\/\/vimeo.com\/485878242\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/p>\n<p><span style=\"font-size: 12pt;\"><strong><span style=\"font-size: 14pt;\">1. N\u1ed9i dung<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">Gi\u00fap qua\u0309n ly\u0301 ca\u0301c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc \u0111\u01b0\u01a1\u0323c ph\u00e2n b\u00f4\u0309 cho nhi\u00ea\u0300u ky\u0300. (Doanh thu nh\u1eadn tr\u01b0\u1edbc nh\u01b0: S\u00f4\u0301 ti\u00ea\u0300n cu\u0309a kha\u0301ch ha\u0300ng \u0111a\u0303 tra\u0309 tr\u01b0\u01a1\u0301c cho m\u00f4\u0323t ho\u0103\u0323c nhi\u00ea\u0300u ky\u0300 k\u00ea\u0301 toa\u0301n <\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">v\u00ea\u0300 cho thu\u00ea ta\u0300i sa\u0309n; Khoa\u0309n la\u0303i nh\u00e2\u0323n tr\u01b0\u01a1\u0301c khi cho vay v\u00f4\u0301n ho\u0103\u0323c mua ca\u0301c <\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">c\u00f4ng cu\u0323 n\u01a1\u0323; Va\u0300 ca\u0301c khoa\u0309n doanh thu ch\u01b0a th\u01b0\u0323c hi\u00ea\u0323n kha\u0301c nh\u01b0: Khoa\u0309n ch\u00eanh <\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">l\u00ea\u0323ch gi\u01b0\u0303a gia\u0301 ba\u0301n ha\u0300ng tra\u0309 ch\u00e2\u0323m, tra\u0309 go\u0301p theo cam k\u00ea\u0301t v\u01a1\u0301i gia\u0301 ba\u0301n <\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">tra\u0309 ti\u00ea\u0300n ngay, khoa\u0309n doanh thu t\u01b0\u01a1ng \u01b0\u0301ng v\u01a1\u0301i gia\u0301 tri\u0323 ha\u0300ng ho\u0301a, di\u0323ch <\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">vu\u0323 ho\u0103\u0323c s\u00f4\u0301 pha\u0309i chi\u00ea\u0301t kh\u00e2\u0301u gia\u0309m gia\u0301 cho kha\u0301ch ha\u0300ng trong ch\u01b0\u01a1ng tri\u0300nh <\/span><span style=\"font-size: 12pt; color: #1a1a1a;\">kha\u0301ch ha\u0300ng truy\u00ea\u0300n th\u00f4\u0301ng&#8230;<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>2. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">1. Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc (cho thu\u00ea v\u0103n ph\u00f2ng, cho thu\u00ea TSC\u0110&#8230;).<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 111, 112\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0T\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc tr\u1ea3 tr\u01b0\u1edbc<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 c\u00e1c TK 3387\u00a0 \u00a0 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 33311\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><span style=\"color: black;\">Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p <\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">2. \u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: black; font-size: 12pt;\">N\u1ee3 TK 3387<\/span><\/p>\n<p style=\"padding-left: 80px;\"><span style=\"color: black; font-size: 12pt;\">C\u00f3 TK 511, 515\u00a0 \u00a0 \u00a0<\/span><span class=\"Apple-tab-span\" style=\"white-space: pre;\">D<\/span><span style=\"color: black; font-size: 12pt;\">oanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 trong k\u1ef3<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"color: black;\">Khi ph\u00e1t sinh doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01a1n v\u1ecb s\u1ebd th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/span><\/p>\n<ol>\n<li><span style=\"line-height: 200%; font-size: 12pt;\">K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1ebd t\u1eadp h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c li\u00ean quan v\u00e0 ti\u1ebfn h\u00e0nh h\u1ea1ch to\u00e1n\/ghi t\u0103ng doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e2n b\u1ed5 \u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd.<\/span><\/li>\n<li><span style=\"line-height: 200%; font-size: 12pt;\">K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0 in ch\u1ee9ng t\u1eeb chuy\u1ec3n k\u1ebf to\u00e1n tr\u01b0\u1edfng k\u00fd duy\u1ec7t.<\/span><\/li>\n<li><span style=\"line-height: 200%; font-size: 12pt;\">\u0110\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-size: 12pt;\"><strong><strong><span style=\"font-size: 14pt;\">4. H\u01b0\u1edbng d\u1eabn<\/span> <\/strong><br \/>\n<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong><a href=\"doanh_thu_nhan_truoc_dau_ky\">B\u01b0\u1edbc 1: Khai b\u00e1o doanh thu nh\u1eadn tr\u01b0\u1edbc \u0111\u1ea7u k\u1ef3<\/a><\/strong><\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong>B\u01b0\u1edbc 2: H\u1ea1ch to\u00e1n doanh thu nh\u1eadn tr\u01b0\u1edbc ph\u00e1t sinh<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">T\u00f9y v\u00e0o lo\u1ea1i doanh thu nh\u1eadn tr\u01b0\u1edbc v\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n m\u00e0 c\u00e1c kho\u1ea3n Doanh thu n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean ph\u00e2n h\u1ec7 <strong style=\"font-size: 12pt; color: #1a1a1a;\">B\u00e1n h\u00e0ng, Qu\u1ef9 <\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">ho\u1eb7c <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">Ng\u00e2n h\u00e0ng<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong style=\"font-size: 12pt; color: #1a1a1a;\">V\u00ed d\u1ee5<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">: Doanh thu nh\u1eadn tr\u01b0\u1edbc v\u1ec1 cho thu\u00ea v\u0103n ph\u00f2ng thu b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">=&gt; L\u1eadp <\/span><a style=\"font-size: 12pt;\" href=\"banhanghoa_dichvu_trongnuoc\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng<\/strong><\/a><span style=\"font-size: 12pt; color: #1a1a1a;\"> ghi nh\u1eadn Doanh thu nh\u1eadn tr\u01b0\u1edbc ph\u00e1t sinh (Trong \u0111\u00f3, c\u1ea7n <\/span><a style=\"font-size: 12pt;\" href=\"html_11170100\">khai b\u00e1o m\u1eb7t h\u00e0ng &#8220;Cho thu\u00ea v\u0103n ph\u00f2ng&#8221; <\/a><span style=\"font-size: 12pt; color: #1a1a1a;\"> c\u00f3 t\u00ednh ch\u1ea5t l\u00e0 D\u1ecbch v\u1ee5 \u0111\u1ec3 h\u1ea1ch to\u00e1n)<\/span><\/p>\n<blockquote>\n<blockquote><p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size70\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/r14_doanhthuchuathuchien_07.png&quot;\" alt=\"\" \/><\/span><\/p><\/blockquote>\n<\/blockquote>\n<ul>\n<li><span style=\"font-size: 12pt;\"><strong><a href=\"doanh_thu_nhan_truoc\" target=\"_blank\" rel=\"noopener noreferrer\">B\u01b0\u1edbc 3: Khai b\u00e1o doanh thu nh\u1eadn tr\u01b0\u1edbc<\/a> <\/strong><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><strong><a href=\"phan_bo_doanh_thu_nhan_truoc\" target=\"_blank\" rel=\"noopener noreferrer\">B\u01b0\u1edbc 4: Ph\u00e2n b\u1ed5 doanh thu nh\u1eadn tr\u01b0\u1edbc<\/a><\/strong><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn T\u1ea3i phim t\u1ea1i \u0111\u00e2y 1. N\u1ed9i dung Gi\u00fap qua\u0309n ly\u0301 ca\u0301c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc \u0111\u01b0\u01a1\u0323c ph\u00e2n b\u00f4\u0309 cho nhi\u00ea\u0300u ky\u0300. (Doanh thu nh\u1eadn tr\u01b0\u1edbc nh\u01b0: S\u00f4\u0301 ti\u00ea\u0300n cu\u0309a kha\u0301ch ha\u0300ng \u0111a\u0303 tra\u0309 tr\u01b0\u01a1\u0301c cho m\u00f4\u0323t ho\u0103\u0323c nhi\u00ea\u0300u ky\u0300 k\u00ea\u0301 toa\u0301n v\u00ea\u0300 cho thu\u00ea ta\u0300i&#8230;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2586],"ht-kb-tag":[],"class_list":["post-1655","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ban-hang"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/1655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=1655"}],"version-history":[{"count":8,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/1655\/revisions"}],"predecessor-version":[{"id":19060,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/1655\/revisions\/19060"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=1655"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=1655"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=1655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}